Ezel / Tax Rulings / TX
TX 8411L0603B10 Sales and/or Use Tax (State,Local,MTA) 1984-11-12

Did Texas sales-tax law changes make horse-boarding and stable services taxable?

Short answer: No. The Comptroller said the sales-tax changes did not impose tax on boarding stables and that boarding a horse remained a nontaxable service.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said recent sales-tax law changes did not impose tax on boarding stables.

Accordingly, the horse-boarding service described by the requester remained nontaxable.

What this means for you

Boarding stables

The service of boarding a horse was nontaxable on the facts presented in this 1984 letter.

Horse owners

The letter did not treat the stable's boarding charge as a taxable service.

Accountants and tax professionals

The conclusion is limited to the described boarding service. Verify current treatment and separately analyze any other goods or services included in a modern invoice.

Common questions

Q: Was horse boarding taxable?
A: No.

Q: Did the recent law changes alter that result?
A: No. The Comptroller said they did not impose a tax on boarding stables.

Citations and references

  • The letter refers to changes in sales-tax law but provides no statute or rule number.

Source

Original ruling text

November 12, 1984

Dear *****:

Thank you for your recent letter concerning the taxability of boarding a
horse.

Changes in the Sales Tax law did not impose a tax on boarding stables.
This is still a non-taxable service.

This opinion is based upon the facts you presented. If there are
additional or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You
may write me, call toll free 1-800-252-5555 from anywhere in Texas or
phone 512/475-1931.

Sincerely,

Dot Burchard
Tax Policy Section
Tax Administration Division

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